Arkansas Code § 26-78-120 - Authority to Levy a Tax to Finance or Support a Regional Mobility Authority

(a) (1) In addition to all other taxes imposed under this chapter for the privilege of using and operating vehicles, a county that is a member of a regional mobility authority may impose an additional tax upon the owner of a motor vehicle for the privilege of operating the motor vehicle upon the public roads, streets, and other public ways in the county.

(2) The tax revenues collected under this section shall be used only for the finance or support of the regional mobility authority.

(b) The tax revenues shall be collected by the county collector pursuant to §§ 26-78-105 and 26-78-106.

(c) Notwithstanding the provisions of § 26-78-104, the amount of the tax revenues collected under this section shall be determined by the county quorum court and may exceed the maximum amount set forth in § 26-78-104.

(d) The procedure for implementing a tax under this section shall be as provided under § 26-78-103.

Section: Previous  26-78-107  26-78-108  26-78-109  26-78-110  26-78-111  26-78-112  26-78-113  26-78-114  26-78-115  26-78-116  26-78-117  26-78-118  26-78-119  26-78-120  

Last modified: November 15, 2016